Scientific Journal of Reflection: Economic, Accounting, Management and Bussines
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STRATEGI BERSAING MEMODERASI INOVASI HIJAU, GROWTH OPTION DAN PUBLIC OWNERSHIP TERHADAP KINERJA KEBERLANJUTAN
Get PDFSustainability Performance Sustainability within a company in the form of reporting is an important step that can be taken towards corporate sustainability. Investors, regulators and other stakeholders are increasingly exploring their interest in developing sustainable reporting practices. The aim of this research is to analyze Competitive Strategies for Moderating Green Innovation, Growth Options and Public Ownership on Sustainability Performance in energy sector companies listed on the Indonesia Stock Exchange. This research uses secondary data from annual reports and sustainability reports. This type of research is associative quantitative. The sample selection in this research used a purposive sampling method, namely selecting samples based on predetermined criteria. The number of samples in this research was 28 companies. The research sample consisted of 140 observations made at energy sector companies during the 2018-2022 period. Hypothesis testing in this research is the model chosen, namely the Fixed Effect Model. The results of this research show that Green Innovation has a positive effect on Sustainability Performance. Growth Options have a positive effect on Sustainability Performance. Public Ownership has no effect on Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Green Innovation and Sustainability Performance. Competitive Strategy moderates and weakens the relationship between Growth Options and Sustainability Performance. Competitive Strategy moderates and strengthens the relationship between Public Ownership and Sustainability Performance
PENGARUH SALES GROWTH, KEPEMILIKAN MANAJERIAL DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL
Get PDFThis study aims to analyze the effect of sales growth, managerial ownership, and on the capital. This research was conducted by analyzing the financial statements of companies in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this study was 24 property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022 using a purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company that has been used as a research sample. Panel data regression methode is used as a research methodology in this study. Analysis of research results using the help of Eviews. The results showed that the best model is the Fixed Effect Model (FEM). The results of this study indicate that sales growth, managerial ownership and asset structure simultaneously have effect on capital structure, and sales growth has no effect on capital structure, managerial ownership has an effect on capital structure and asset structure has no effect on capital structure
PERAN KEPUASAN KERJA DALAM MENINGKATKAN KINERJA DOSEN: STUDI PENGARUH MOTIVASI DI UNIVERSITAS PAMULANG
Get PDFThis study aims to examine the influence of motivation on performance through job satisfaction. Motivation is considered a key factor that drives individuals to perform well, and job satisfaction is believed to mediate this relationship. The background of this study is rooted in the understanding that high motivation can lead to increased job satisfaction, which ultimately enhances employee performance. The purpose of this research is to analyze the direct and indirect effects of motivation on performance through job satisfaction using path analysis. A quantitative approach with a survey method was employed. The sample consisted of 290 lecturers from Universitas Pamulang, selected through simple random sampling. Data was collected using a questionnaire focusing on motivation, job satisfaction, and performance. Path analysis was applied to examine the relationships between these variables. The findings show that motivation has a significant positive effect on job satisfaction, which in turn positively impacts performance. This suggests that motivated lecturers tend to be more satisfied with their jobs, leading to improved performance in teaching and other academic responsibilities. Based on these results, it is recommended that universities focus on enhancing motivation among lecturers to foster job satisfaction, which can further improve their performance
ANALISIS PAJAK PENGHASILAN BADAN TERUTANG YANG DIUKUR BERDASARKAN PENJUALAN BERSIH DAN BIAYA OPERASIONAL
Get PDFThis research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate Income Tax
PENGARUH KERAGAMAN PRODUK DAN HARGA TERHADAP KEPUASAN PELANGGAN SERTA DAMPAKNYA TERHADAP LOYALITAS PELANGGAN MINIMARKET DI KOPERASI VISIANA BAKTI TVRI JAKARTA
Get PDFThe research objective was to determine the effect of both partially and simultaneously the variety of products and prices on customer satisfaction, as well as to determine the effect of customer satisfaction on loyalty. This research is associative with a quantitative approach. The population in this study were all minimarket customers at the Visiana Bakti Cooperative TVRI Jakarta, while the sample used in this study was 100 respondents. Data collection techniques by way of questionnaires, and data analysis techniques using instrument tests, classical assumption tests, regression analysis, coefficient of determination, t test and F test. The results show that product diversity has a positive and significant effect on customer satisfaction. This can be proven based on the t valuecount 9.341 > ttable 1.984 with a significance of 0.000 <0.05. The simple linear regression equation Y=16.957+0.518X1, meaning that every one unit increase in product diversity will increase customer satisfaction by 0.518. The R Square of 0.471 means that product diversity (X1) contributes to the customer satisfaction variable (Y) of 47.1%. Price has a negative and significant effect on customer satisfaction. This can be proven based on the value of tcount -7.475 <ttable 1.984 with a significance of 0.000 <0.05. The simple linear regression equation Y=43.446 - 0.457X2 means that every price increases by one unit it will reduce customer satisfaction by -0.457 units. The R Square of 0.363 means that price (X2) contributes to the customer satisfaction variable (Y) of 36.3%. Product diversity and prices simultaneously have a positive and significant effect on customer satisfaction. This can be proven based on thecalculated 77.667 > Ftable 2.70 with a significance of 0.000 <0.05 and an R Square of 0.616, which means that product diversity (X1) and price (X2) simultaneously contributes to the customer satisfaction variable (Y) of 61.6%. Customer satisfaction has a positive and significant effect on customer loyalty. This can be proven based on the value of tcount 6.765 > ttable 1.984 with a significance of 0.000 <0.05. The simple linear regression equation Z = 8.102 + 0.420Y means that every time customer satisfaction increases by one unit, it will increase customer loyalty by 0.420 units. The R Square of 0.318 means that customer satisfaction (Y) contributes to the customer loyalty variable (Z) of 31.8%
PENGARUH PEMBANGUNAN ZONA INTEGRITAS, KOMPENSASI DAN LINGKUNGAN KERJA TERHADAP KEBUTUHAN BERPRESTASI DAN KINERJA PEJABAT STRUKTURAL PENGADILAN AGAMA DI NUSA TENGGARA TIMUR
Get PDFThis study aims to analyze the effect of the Development of Integrity Zones, Compensation and Work Environment on the need for achievement and the Performance of Struktural Officials of the Religious Courts in East Nusa Tenggara. Data were obtained using a closed statement questionnaire on a likert scale of 1 to 6 on five research variabels. The number of respondents 91 people. Data were analyzed using Struktural Equation Modeling (SEM) based on variance (Partial Least Square) with SmartPLS software version 3 for Windows. Hypothesis testing for alpha 5% is accepted if the t statistic is > 1.96 or p values ??< 0.05. The results of the study show that (1). The Development of the Integrity Zone has a positive but not significant effect on the need for achievement, (2). Compensation has a negative and insignificant effect on the need for achievement. (3) The work environment has a positive but not significant effect on the need for achievement. (4) The development of the Integrity Zone has a positive and significant effect on performance. (5) Compensation has a positive and significant effect on performance. (6) Work environment has a negative and insignificant effect on performance. (7) The need for achievement has a positive and insignificant effect on performance. (8) The role of the need for achievement in mediating the effect of the Integrity Zone Development on performance is a no mediation effect (does not have a mediating effect). (9) The role of the need for achievement in mediating the effect of compensation on performance is a no mediation effect. (10) The role of the need for achievement in mediating the effect of the work environment on performance is a no mediation effec
PENGARUH UJI KELAYAKAN DAN SERTIFIKASI TEMPUR AMFIBI TERHADAP KESELAMATAN PERSONEL DAN MATERIEL KORPS MARINIR
Get PDFTNI is the main component of national defense which is tasked with implementing state defense policies in order to maintain state sovereignty and the territorial integrity of the Unitary State of the Republic of Indonesia (NKRI). In order to realize the achievement of its duties, the Indonesian Navy requires adequate facilities in the form of the main weapon system (Alutsista). Marines as a component subsystem of the Integrated Fleet Weapon System (SSAT), are required to have high and reliable operational readiness capabilities. The success of the Marine Corps in carrying out its duties is largely determined by the units under it. One of them is the Cavalry Regiment which has an important role to support the main tasks of the Marine Corps, therefore the Cavalry Regiment's ability is needed in fostering and preparing the operational readiness of Cavalry elements both personnel and material in order to carry out Military Operations for War (OMP) and Military Operations. Apart from War (OMSP). In carrying out its duties, functions and roles, both as a unit that operates and maintains the operational readiness of amphibious lander combat vehicles. Before carrying out the Tempur Exercise, it is tested for feasibility and certification tests in order to minimize the occurrence of accidents. This study to see the effect of airworthiness testing and certification on the safety of Marine Corps personnel and materials with quantitative methods and data processing with the SPSS 25 program. Non-Probability Sampling the sampling technique used is incidental sampling. 237. The results of this study are that there is a positive and significant effect between the feasibility test on the safety of personnel and materials with of 3.417 and a t-table of 1.970, there is a positive and significant effect between certification on the safety of personnel and materials with 6.219 and t-table 1.970, there are positive and significant influence between the simultaneous feasibility test and certification on the safety of personnel and material with 118.249 and f-table 0.051. The value of the correlation coefficient is 0.709 which is declared strong or 70.9% and the value of R2 = 0.50.3 which means that it is 50.3% while the remaining 49.7% is influenced by other variables outside the model studied
PENGARUH DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT FIRST MEDIA TBK CABANG JAKARTA SELATAN
Get PDFThe purpose of this study was to determine the effect partially or simultaneously between Work Discipline and Job Satisfaction on Employee Performance at PT First Media Jakarta Selatan. The research method used is associative quantitative, using random sampling using the saturated sample method or using the entire population as a sample. This study uses calculations. Data analysis uses validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing. The result is that work discipline has a significant effect on employee performance with the regression equation Y = 2.184 + 0.939 X1 correlation coefficient of 0.776 meaning that the two variables have a very strong level of relationship. smaller than 0.05, it can be interpreted that Ha is accepted and Ho is rejected, so that it can be concluded that work discipline has a positive and significant effect on employee performance. Job satisfaction has a significant effect on work discipline with the regression equation Y = 6.210 + 0.856X2. correlation coefficient of 0.802 means that the two variables have a very strong level of relationship. The tcount value of the Organizational Culture variable is 5,323 greater than the ttable of 1.99962 with a significant level of 0 greater than 0.05, which means that Ha is accepted and Ho is rejected. So that it can be concluded partially that Job Satisfaction has a positive and significant effect on Employee Performance. Work Discipline and Job Satisfaction have a significant effect on Employee Performance with the regression equation Y = -2.085 + 0.505 X1 + 0.540X2. The value of the correlation coefficient or the level of influence between the independent variables and the dependent variable is 0.845, meaning that it has a very strong relationship. Fcount is 668.295 and a significance value is 0 while the Ftable value is at a significance level of 0.05 with df 1 (number of variables -1) 3-1 = 2, and df 2 (n-k-1) or = 63-2-1 = 0 obtained the F table value is 3.15. So it can be concluded that Fcount > Ftable (668.295 > 3.15) and significance <0.05 (0 <0.05), then Ha is accepted, so it can be concluded that work discipline and job satisfaction together affect performance Employe
PENGARUH TEKNOLOGI INFORMASI DAN MOTIVASI TERHADAP KINERJA: TINJAUAN LITERATUR
Get PDFThe purpose of this research is a) to identify the influence of information technology on performance based on empirical studies in the last 6 years, and b) to identify the influence of motivation on performance based on empirical studies in the last 6 years. The method of searching for article sources was carried out through the GARUDA database (2017-2022) to retrieve relevant articles published in Indonesian. Keywords related to information technology and motivation towards performance were reviewed from the abstract or text of research journals before being included in the review according to the criteria. Based on the review of 6 journals over the last 6 years, the results show that the review of all 6 research journals indicates a positive and significant partial influence of information technology and motivation on performance
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY
Get PDFThe study was conducted to determine the effect of profitability, liquidity, leverage and firm size on the disclosure of Corporate Social Responsibility either partially or simultaneously. This study uses a quantitative descriptive approach, with the population being food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2017 to 2020. The sampling technique uses Probability Sample with purposive sampling method and obtains sample data of 9 companies and 36 sample data. Analysis of the data using SmartPLS software with the results of the study being that the variables of profitability, liquidity, leverage and company size did not affect the disclosure of Corporate Social Responsibility in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The value of the coefficient of determination is 46.5%. Hypothesis test obtained t arithmetic > t table or (9.139% > 0.985%). Thus H1,H2,H3 and H4 is rejected and Ho is accepted, meaning that there is no a significant influence of profitability, liquidity, leverage and firm size. Profitability, liquidity, leverage and firm size has no a significant effect on corporate social responsibility with the regression equation Y = -0,058X1 + 0,124X2 + 0.,428X3 – 0,08X4, The value of the coefficient of determination is 15,5% while the remaining 84,5% is influenced by other factors